M/S HOTEL NEW NIYAZ,BELGAUM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BELGAUM
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Income Tax Appellate Tribunal, PANAJI
Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE
PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:
The assessee has filed the appeal against the order of the CIT(A)-2, Panaji passed u/sec 143(3) and u/sec250 of the Income Tax Act. The assessee has raised the fallowing grounds of appeal as under:
The learned AO and the learned CIT(A) have erred, in law and in facts, by incorrectly holding that there has ITA 23/PAN/2022 Hotel New Niyaz
been a suppression
The order continues below.
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